A History of Corporate Financial Reporting in Britain

ISBN-13: 9781138553187 / Angielski / Twarda / 2018 / 380 str.

John Richard Edwards

Opis

this book provides an understanding of the procedures and practices which constitute corporate financial reporting in Britain, and how and why those practices changed and became what they are now. Its particular focus is the external financial reporting practices of joint stock companies.

Recenzje

"This is an authoritative work which deserves to be read widely. Readers with accounting backgrounds who do not regard themselves as historians or even as interested in history will gain from it unexpected insights into the present state of corporate financial reporting and how it evolved, or, to echo Anthony Hopwood’s memorable phrase ‘how accounting became what it was not’." — Geoffrey Whittington (2020), Cambridge Centre for Finance, Judge Business School, University of Cambridge, Cambridge, UK, appearing in Accounting and Business Research.

O autorze

J.R Edwards is a professor of accounting at the Cardiff Business School, Cardiff University. His research interests embrace various aspects of accounting history, with outputs published in academic journals, professional journals and in book form.